Integrating Sustainability into Accounting and Auditing Practices: A Framework for Future Reporting Standards
会計・監査実務へのサステナビリティ統合：将来の報告基準のためのフレームワーク (AI 翻訳)
F. Johora, M. Hossain
🤖 gxceed AI 要約
日本語
本研究は、バングラデシュにおいてサステナビリティ会計実務、サステナビリティ監査・保証、ESG開示品質が将来の報告基準に与える影響を調査した。162人の専門家へのアンケート調査に基づき、これら3要素が将来の報告基準の開発に有意な正の影響を与えることを明らかにした。政策立案者や企業への実践的示唆を提供している。
English
This study examines the influence of sustainability accounting practices, sustainability auditing and assurance, and ESG disclosure quality on future reporting standards in Bangladesh. Based on a survey of 162 accounting professionals, it finds significant positive impacts of all three factors. The paper offers practical insights for policymakers and firms in strengthening sustainability reporting frameworks.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
バングラデシュを対象とした研究だが、サステナビリティ情報の会計・監査への統合というテーマは、日本におけるSSBJ基準や有価証券報告書でのサステナビリティ開示義務化の流れにも示唆を与える。特に保証の重要性は日本企業の対応にも参考となる。
In the global GX context
This paper provides empirical evidence from an emerging economy on how sustainability accounting and auditing practices enhance ESG disclosure quality. Its findings are relevant to global efforts to harmonize reporting standards, such as those from ISSB and CSRD, especially regarding the role of assurance in sustainability reporting.
👥 読者別の含意
🔬研究者:Provides empirical evidence from Bangladesh on the link between sustainability accounting, auditing, and future reporting standards.
🏢実務担当者:Highlights how improving sustainability accounting and auditing practices can enhance ESG disclosure quality.
🏛政策担当者:Offers insights for developing sustainability reporting frameworks in emerging economies, emphasizing the role of assurance.
📄 Abstract（原文）
The growing global emphasis on environmental, social, and governance (ESG) responsibilities has reshaped expectations regarding the role of accounting and auditing in promoting sustainable business practices. Traditional financial reporting frameworks are no longer sufficient for stakeholders seeking comprehensive insights into an organization’s long-term value creation and societal impact. As a result, integrating sustainability into accounting and auditing has become an essential priority for regulators, firms, and professionals worldwide. The objective of this study is to examine the influence of three key sustainability integration factors—sustainability accounting practices (SAP), sustainability auditing and assurance (SAA), and ESG disclosure quality (ESGDQ)—on the advancement of future reporting standards (FRS) in Bangladesh. In this study, future reporting standards represent the dependent variable, whereas SAP, SAA, and ESGDQ function as independent variables. A structured questionnaire was developed based on prior literature, and 330 online surveys were distributed to accounting professionals, auditors, and corporate reporting practitioners using non- probability convenience sampling. A total of 176 responses were received, of which 162 valid responses were retained (n = 162). Data were analyzed using SPSS version 26, and correlation and regression analyses were conducted at the 5% significance level. The findings reveal that SAP, SAA, and ESGDQ each have a significant positive impact on the development of future reporting standards. The study concludes by offering practical insights for policymakers, professional bodies, and firms aiming to strengthen sustainability reporting frameworks, and it outlines future research opportunities in sustainability-oriented accounting and auditing fields.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.59324/ejiss.2026.2(1).06first seen 2026-05-05 23:27:46
gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。